第一章 单元测试
1、
Directors are stewards of the investment made by shareholders in a company.
（ ）
A:对
B:错
答案: 对
2、
The level of assurance provided by an external audit is absolute.（ ）
A:对
B:错
答案: 错
3、
Which two of the following are elements of an assurance engagement?（ ）。
A:A three-party relationship
B:Suitable criteria
C:Determination of materiality
D:An engagement letter
答案: Suitable criteria
4、
Which of the following is the most appropriate definition of the external audit?（ ）。
A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company”s internal control system.
C:The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a company”s financial statements.
答案: The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
5、
Board of directors is ultimately responsible for a company’s system of internal controls.
A:对
B:错
答案: 对
第二章 单元测试
1、
The format of the internal audit report is governed by statute（ ）
A:对
B:错
答案: 错
2、
what is the correct order of the following stages involved in the development of an ISA?（ ）
（1） Distribution of exposure draft for public comment
（2） Consideration of comments received as a result of the exposure draft
（3） Approval by IAASB members
（4） Establishment of task force to develop draft standard
Discussion of proposed standard at a public meeting
A:(4), (5), (1), (2), (3)
B:(1), (5), (4), (3), (2)
C:(3), (4), (1), (2), (5)
D:(5), (4), (2), (1), (3)
答案: (4), (5), (1), (2), (3)
3、
Who normally appoints the external auditors of a company?（ ）
A:Shareholders
B:Directors
C:Audit committee
D:Senior management
答案: Shareholders
4、
Which of the following is/are not a statutory right of the auditors of a limited liability company?（ ）
A:A right to attend all directors” meetings and receive all notices and communications relating to such meetings.
B:A right to speak at general meetings on any part of the business that concerns them as auditors.
C:A right to attend any general meeting and receive all notices and communications relating to such meetings.
答案: A right to attend all directors” meetings and receive all notices and communications relating to such meetings.
5、
Which two of the following would be classified as substantive procedures?
A:Tests of control
B:Walk-through tests
C:Analytical procedures
D: Tests of details
答案: Analytical procedures; Tests of details
第三章 单元测试
1、
In an effective system of corporate governance the directors take responsibility for risk management strategies within the business. （ ）
A:对
B:错
答案: 对
2、
Every company must have an audit committee（ ）
A:对
B:错
答案: 错
3、
Appropriateness is the measure of the quality of audit evidence.
A:对
B:错
答案: 对
4、
The verification of trade receivables by direct confirmation provides evidence that the debts are recoverable.
A:对
B:错
答案: 错
5、
Internal auditors may be employees of the company.
A:对
B:错
答案: 对
第四章 单元测试
1、
One of the advantages of outsourcing the internal audit function is that the company will not need to exercise any controls over the outsourced department.（ ）
A:对
B:错
答案: 错
2、
The role of the internal audit function in risk management is to identify risk and implement strategic minimize risks.（ ）
A:对
B:错
答案: 错
3、
Which of the following are recognised threats to independence and objectivity as identified in ACCA”s Code of Ethics and Conduct?（ ）
A:Familiarity
B:Self-interest
C:Integrity
D:Advocacy
答案: Familiarity;Self-interest;Advocacy
4、
Andrew Jones has been the key audit partner of X Co, a public interest entity, for seven years. For how long must he be rotated off the audit as a minimum to comply with ACCA”s Code of Ethics and Conduct? （ ）
A:2 years
B:1 year
C:3 years
D:4 years
答案: 2 years
5、
Disclosure is permitted by law but the auditor has not requested the client’s permission.
A:对
B:错
答案: 错
第五章 单元测试
1、
Andrew Jones has been the key audit partner of X Co, a public interest entity, for seven years. For how long must he be rotated off the audit as a minimum to comply with ACCA”s Code of Ethics and Conduct? （ ）
A:2 years
B:1 year
C:3 years
D:4 years
答案: 2 years
2、
What is the correct order of the following stages involved in the development of an ISA?（ ）
(1) Distribution of exposure draft for public comment
(2) Consideration of comments received as a result of the exposure draft
(3) Approval by IAASB members
(4) Establishment of task force to develop draft standard
(5) Discussion of proposed standard at a public meeting
A:(1), (5), (4), (3), (2)
B:(3), (4), (1), (2), (5)
C:(4), (5), (1), (2), (3)
D:(5), (4), (2), (1), (3)
答案: (4), (5), (1), (2), (3)
3、
Which of the following is the most appropriate definition of the external audit?（ ）
A:The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
B:The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company”s internal control system.
C:The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D:The external audit provides negative assurance on the truth and fairness of a company”s financial statements.
答案: The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are materially misstated.
4、
Shareholders normally appoints the external auditors of a company.
A:对
B:错
答案: 对
5、
A right to attend all directors’ meetings and receive all notices and communications relating to such meetings.
A:对
B:错
答案: 对
第六章 单元测试
1、
Which of the following are recognized threats to independence and objectivity as identified in ACCA”s Code of Ethics and Conduct?（ ）
A:Familiarity
B:Self-interest
C:Integrity
D:Advocacy
答案: Familiarity ;Self-interest ;Advocacy
2、
The definition of the risk of material misstatement is “Inherent Risk × Control Risk × Detection Risk.（ ）
A:对
B:错
答案: 错
3、
It is not the auditor”s responsibility to ensure that the entity complies with relevant laws and regulations. （ ）
A:对
B:错
答案: 对
4、
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques?（ ）
A:Evaluation of the adequacy of the allowance for irrecoverable receivables
B: Selection of a sample of receivables for confirmation
C:Calculation of receivables days
D:Production of receivables’ confirmation letters
答案: Evaluation of the adequacy of the allowance for irrecoverable receivables
5、
Information is material if its omission or misstatement could influence the economic decisions of users of the financial statements.
A:对
B:错
答案: 对
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